Instructions For Form 8864 - Biodiesel And Renewable Diesel Fuels Credit - 2015

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2015
Department of the Treasury
Internal Revenue Service
Instructions for Form 8864
Biodiesel and Renewable Diesel Fuels Credit
Section references are to the Internal Revenue Code
requirements of the American Society of Testing and
unless otherwise noted.
Materials (ASTM) D6751.
Biodiesel includes both agri-biodiesel and biodiesel
General Instructions
other than agri-biodiesel. Biodiesel does not include the
Future Developments
following.
Fuel produced outside the United States or a U.S.
For the latest information about developments related to
possession for use as a fuel outside the United States or a
Form 8864 and its instructions, such as legislation
U.S. possession.
enacted after they were published, go to
Any liquid that is eligible for the alcohol and cellulosic
form8864.
biofuel fuels credit (Form 6478).
What's New
Agri-Biodiesel
The section 40A biodiesel and renewable diesel fuels
Agri-biodiesel means biodiesel derived solely from virgin
credit was extended to cover fuel sold or used in 2015
oils, including esters derived from virgin vegetable oils
and 2016.
from corn, soybeans, sunflower seeds, cottonseeds,
Purpose of Form
canola, crambe, rapeseeds, safflowers, flaxseeds, rice
bran, mustard seeds, and camelina, and from animal fats.
Use the 2015 Form 8864 to report any biodiesel and
renewable diesel fuels credit. Claim the credit for the tax
Renewable Diesel
year in which the sale or use occurs. This credit consists
Renewable diesel means liquid fuel derived from biomass
of the:
(defined below) that meets the registration requirements
Biodiesel credit.
for fuels and fuel additives established by the EPA under
Renewable diesel credit.
section 211 of the Clean Air Act, and the requirements of
Biodiesel mixture credit.
the ASTM D975 or D396, or other equivalent standard
Renewable diesel mixture credit.
approved by the IRS, or a Department of Defense
Small agri-biodiesel producer credit.
specification for military jet fuel or an ASTM specification
Definitions and Special Rules
for aviation turbine fuel. For aviation uses, treat kerosene
as diesel fuel when figuring a renewable diesel mixture
credit.
Certification
To claim a credit on lines 1 through 6, you generally must
Renewable diesel does not include the following.
attach the Certificate for Biodiesel and, if applicable,
Fuel produced outside the United States or a U.S.
Statement of Biodiesel Reseller, to Form 8864. To claim a
possession for use as a fuel outside the United States or a
credit on line 3 or 6, the certificate must indicate at all
U.S. possession.
appropriate locations that the fuel to which it relates is
Any fuel derived from co-processing biomass with
renewable diesel and state that the fuel meets the
feedstock that is not biomass.
requirements discussed under Renewable Diesel, later.
Any liquid eligible for the alcohol and cellulosic biofuel
However, if the certificate or statement was attached to a
fuels credit (Form 6478).
previously filed claim, attach a statement with the
Biomass. Biomass means any organic material other
following information.
than oil and natural gas (or any product thereof) and coal
Certificate identification number.
(including lignite) or any product thereof.
Total gallons of agri-biodiesel, biodiesel other than
agri-biodiesel, or renewable diesel on the certificate.
Biodiesel and Renewable Diesel Credits
Total gallons claimed on Schedule 3 (Form 8849).
The biodiesel or renewable diesel reported on lines 1
Total gallons claimed on Schedule C (Form 720).
through 3 must not be a mixture. The credits are for
Total gallons claimed on Form 4136.
biodiesel or renewable diesel which during the tax year
See Notice 2005-62, 2005-35 I.R.B. 443, or Pub. 510,
you:
Excise Taxes, for the model certificate and statement.
Used as a fuel in a trade or business, or
Sold at retail to another person and put in the fuel tank
Biodiesel
of that person's vehicle.
Biodiesel means the monoalkyl esters of long chain fatty
acids derived from plant or animal matter which meet the
However, no credit is allowed for fuel used in a trade or
registration requirements for fuels and fuel additives
business that was purchased in a retail sale described
established by the Environmental Protection Agency
above.
(EPA) under section 211 of the Clean Air Act, and the
Jan 12, 2016
Cat. No. 66373S

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